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Am. Sub. S. B. No. 263 As Enrolled
(130th General Assembly)
(Amended Substitute Senate Bill Number 263)
AN ACT
To amend section 5703.05 and to enact section 5703.77
of the Revised Code to require the Tax
Commissioner to notify taxpayers of tax or fee
overpayments, to authorize the Commissioner to
either apply an overpayment to future tax
liabilities or issue a refund, and to make an
appropriation.
Be it enacted by the General Assembly of the State of Ohio:
SECTION 1. That section 5703.05 be amended and section
5703.77 of the Revised Code be enacted to read as follows:
Sec. 5703.05. All powers, duties, and functions of the
department of taxation are vested in and shall be performed by the
tax commissioner, which powers, duties, and functions shall
include, but shall not be limited to, the following:
(A) Prescribing all blank forms which the department is
authorized to prescribe, and to provide such forms and distribute
the same as required by law and the rules of the department.
(B) Exercising the authority provided by law, including
orders from bankruptcy courts, relative to remitting or refunding
taxes or assessments, including penalties and interest thereon,
illegally or erroneously assessed or collected, or for any other
reason overpaid, and in addition, the commissioner may on written
application of any person, firm, or corporation claiming to have
overpaid to the treasurer of state at any time within five years
prior to the making of such application any tax payable under any
law which the department of taxation is required to administer
which does not contain any provision for refund, or on the
commissioner's own motion investigate the facts and make in
triplicate a written statement of the commissioner's findings,
and, if the commissioner finds that there has been an overpayment,
issue in triplicate a certificate of abatement payable to the
taxpayer, the taxpayer's assigns, or legal representative which
shows the amount of the overpayment and the kind of tax overpaid.
One copy of such statement shall be entered on the journal of the
commissioner, one shall be certified to the attorney general, and
one certified copy shall be delivered to the taxpayer. All copies
of the certificate of abatement shall be transmitted to the
attorney general, and if the attorney general finds it to be
correct the attorney general shall so certify on each copy, and
deliver one copy to the taxpayer, one copy to the commissioner,
and the third copy to the treasurer of state. Except as provided
in section 5725.08 of the Revised Code, the taxpayer's copy of any
certificates of abatement may be tendered by the payee or
transferee thereof to the treasurer of state, or to the
commissioner on behalf of the treasurer, as payment, to the extent
of the amount thereof, of any tax payable to the treasurer of
state.
(C) Exercising the authority provided by law relative to
consenting to the compromise and settlement of tax claims;
(D) Exercising the authority provided by law relative to the
use of alternative tax bases by taxpayers in the making of
personal property tax returns;
(E) Exercising the authority provided by law relative to
authorizing the prepayment of taxes on retail sales of tangible
personal property or on the storage, use, or consumption of
personal property, and waiving the collection of such taxes from
the consumers;
(F) Exercising the authority provided by law to revoke
licenses;
(G) Maintaining a continuous study of the practical operation
of all taxation and revenue laws of the state, the manner in which
and extent to which such laws provide revenues for the support of
the state and its political subdivisions, the probable effect upon
such revenue of possible changes in existing laws, and the
possible enactment of measures providing for other forms of
taxation. For this purpose the commissioner may establish and
maintain a division of research and statistics, and may appoint
necessary employees who shall be in the unclassified civil
service; the results of such study shall be available to the
members of the general assembly and the public.
(H) Making all tax assessments, valuations, findings,
determinations, computations, and orders the department of
taxation is by law authorized and required to make and, pursuant
to time limitations provided by law, on the commissioner's own
motion, reviewing, redetermining, or correcting any tax
assessments, valuations, findings, determinations, computations,
or orders the commissioner has made, but the commissioner shall
not review, redetermine, or correct any tax assessment, valuation,
finding, determination, computation, or order which the
commissioner has made as to which an appeal or application for
rehearing, review, redetermination, or correction has been filed
with the board of tax appeals, unless such appeal or application
is withdrawn by the appellant or applicant or dismissed;
(I) Appointing not more than five deputy tax commissioners,
who, under such regulations as the rules of the department of
taxation prescribe, may act for the commissioner in the
performance of such duties as the commissioner prescribes in the
administration of the laws which the commissioner is authorized
and required to administer, and who shall serve in the
unclassified civil service at the pleasure of the commissioner,
but if a person who holds a position in the classified service is
appointed, it shall not affect the civil service status of such
person. The commissioner may designate not more than two of the
deputy commissioners to act as commissioner in case of the
absence, disability, or recusal of the commissioner or vacancy in
the office of commissioner. The commissioner may adopt rules
relating to the order of precedence of such designated deputy
commissioners and to their assumption and administration of the
office of commissioner.
(J) Appointing and prescribing the duties of all other
employees of the department of taxation necessary in the
performance of the work of the department which the tax
commissioner is by law authorized and required to perform, and
creating such divisions or sections of employees as, in the
commissioner's judgment, is proper;
(K) Organizing the work of the department, which the
commissioner is by law authorized and required to perform, so
that, in the commissioner's judgment, an efficient and economical
administration of the laws will result;
(L) Maintaining a journal, which is open to public
inspection, in which the tax commissioner shall keep a record of
all final determinations of the commissioner;
(M) Adopting and promulgating, in the manner provided by
section 5703.14 of the Revised Code, all rules of the department,
including rules for the administration of sections 3517.16,
3517.17, and 5747.081 of the Revised Code;
(N) Destroying any or all returns or assessment certificates
in the manner authorized by law;
(O) Adopting rules, in accordance with division (B) of
section 325.31 of the Revised Code, governing the expenditure of
moneys from the real estate assessment fund under that division;
(P) Informing taxpayers in a timely manner to resolve credit
account balances as required by section 5703.77 of the Revised
Code.
Sec. 5703.77. (A) As used in this section:
(1) "Taxpayer" means a person subject to or previously
subject to a tax or fee, a person that remits a tax or fee, or a
person required to or previously required to withhold or collect
and remit a tax or fee on behalf of another person.
(2) "Tax or fee" means a tax or fee administered by the tax
commissioner.
(3) "Credit account balance" means the amount of a tax or fee
that a taxpayer remits to the state in excess of the amount
required to be remitted, after accounting for factors applicable
to the taxpayer such as accelerated payments, estimated payments,
tax credits, and tax credit balances that may be carried forward.
(4) "Tax debt" means an unpaid tax or fee or any unpaid
penalty, interest, or additional charge on such a tax or fee due
the state.
(B) As soon as practicable, but not later than sixty days
before the expiration of the period of time during which a
taxpayer may file a refund application for a tax or fee, the tax
commissioner shall review the taxpayer's accounts for the tax or
fee and notify the taxpayer of any credit account balance for
which the commissioner is required to issue a refund if the
taxpayer were to file a refund application for that balance,
regardless of whether the taxpayer files a refund application or
amended return with respect to that tax or fee. The notice shall
be made using contact information for the taxpayer on file with
the commissioner.
(C) Notwithstanding sections 128.47, 3734.905, 4307.05,
5726.30, 5727.28, 5727.42, 5727.91, 5728.061, 5735.122, 5736.08,
5739.07, 5739.104, 5741.10, 5743.05, 5743.53, 5747.11, 5749.08,
5751.08, 5753.06, and any other section of the Revised Code
governing refunds of taxes or fees, the commissioner may apply the
amount of any credit account balance for which the commissioner is
required to issue a refund if the taxpayer were to file a refund
application for that balance as a credit against the taxpayer's
liability for the tax or fee in the taxpayer's next reporting
period for that tax or fee or issue a refund of that credit
account balance to the taxpayer, subject to division (D) of this
section.
(D) Before issuing a refund to a taxpayer under division (C)
of this section, the tax commissioner shall withhold from that
refund the amount of any of the taxpayer's tax debt certified to
the attorney general under section 131.02 of the Revised Code and
the amount of the taxpayer's liability, if any, for a tax or fee.
The commissioner shall apply any amount withheld first in
satisfaction of the amount of the taxpayer's certified tax debt
and then in satisfaction of the taxpayer's liability.
(E) The tax commissioner may adopt rules to administer this
section.
SECTION 2. That existing section 5703.05 of the Revised Code
is hereby repealed.
SECTION 3. All appropriation items in this act are
appropriated out of any moneys in the state treasury to the credit
of the designated fund that are not otherwise appropriated. For
all appropriations made in this act, the amounts in the first
column are for fiscal year 2014 and the amounts in the second
column are for fiscal year 2015. The appropriations made in this
act are in addition to any other appropriations made for the FY
2014-FY 2015 biennium.
TAX DEPARTMENT OF TAXATION
GRF |
110321 |
|
Operating Expenses |
|
$ |
0 |
|
$ |
682,000 |
|
|
TOTAL GRF General Revenue Fund
| |
$ |
0 |
|
$ |
682,000 |
|
|
TOTAL ALL BUDGET FUND GROUPS
| |
$ |
0 |
|
$ |
682,000 |
|
|
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